Garuda - Garba Rujukan Digital

The IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM DENGAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT): ADMINISTRATION SYSTEM DENGAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) Aksan; Esti Kiki Riski Sukran; mandala bakti
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/r3jw1s42

This study aims to analyze the implementation of the Coretax Administration System in Indonesia through the Unified Theory of Acceptance and Use of Technology (UTAUT) framework. This transformation is a strategic response to the challenges of the global digital economy, which demands data integration, service automation through pre-populated features, and risk-based oversight. The research method used is descriptive qualitative to explore taxpayer perceptions regarding four main pillars: performance expectations, effort expectations, social influence, and facilitating conditions. The results indicate that the primary benefit of Coretax lies in increased administrative efficiency and accuracy (performance expectancy). However, the complexity of the omnichannel system creates obstacles in the form of a steep learning curve (effort expectancy), especially for taxpayers with low digital literacy. Social validation from the professional community and tax consultants has proven crucial in reducing public resistance, while the stability of network infrastructure and responsiveness of technical assistance (facilitating conditions) determine the system's continued use. Real-world obstacles include the digital divide between regions, the risk of data migration, and the internal readiness of the tax authorities. The success of Coretax implementation depends not only on technological sophistication, but also on the harmony between system capabilities and user mental readiness. Tax authorities need to align performance expectations with inclusive ease of use. A well-targeted communication strategy and strengthened technical support are essential to shift taxpayer perceptions from mere mandatory compliance to trust-based technology adoption. Without this synergy, digitalization risks becoming a new administrative burden rather than an economic solution for the country.

EFEKTIVITAS KEPEMIMPINAN DIGITAL (DIGITAL LEADERSHIP) DALAM MENINGKATKAN INOVASI TIM SECARA REMOTE: EFEKTIVITAS KEPEMIMPINAN DIGITAL (DIGITAL LEADERSHIP) Mandala Bakti; Aksan; Rudin
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/8bpyks03

In the era of digital transformation, remote work patterns have become the new standard, challenging conventional organizational structures. This study aims to analyze the influence of Digital Leadership on increasing Team Innovation in a remote work environment. Using a quantitative approach, data was collected from 115 respondents working in remote teams across various industry sectors. Data analysis was conducted using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method to test the validity, reliability, and causal relationships between variables. The Outer Model analysis results demonstrated a very strong level of validity and reliability, with an Average Variance Extracted (AVE) value of 0.684 and a Composite Reliability of 0.912. Hypothesis testing using the Inner Model revealed that Digital Leadership has a positive and significant effect on Team Innovation, with a Path Coefficient of 0.764 ($P < 0.001). Furthermore, the R-Square value of 0.584 indicates that Digital Leadership explains 58.4% of the variance in Team Innovation, making it a dominant factor in driving creative productivity. Practically, this finding confirms that the effectiveness of team innovation is highly dependent on the leader's ability to clearly communicate a digital vision, adapt to collaboration tools, and build a culture of output-based trust. Effective digital leadership has been shown to break down bureaucratic barriers and provide teams with the autonomy they need to accelerate the execution of creative ideas. This study concludes that strengthening digital leadership capabilities is a fundamental prerequisite for organizations to create sustainable competitive advantage through an inclusive and adaptive work culture transformation in the digital era.

ANALISIS STRATEGI TRANSFORMASI DIGITAL DAN ADOPSI GREEN TECHNOLOGY DALAM MENINGKATKAN KEUNGGULAN KOMPETITIF BERKELANJUTAN PADA INDUSTRI MANUFAKTUR: ANALISIS STRATEGI TRANSFORMASI DIGITAL DAN ADOPSI GREEN TECHNOLOGY Aksan; Mandala Bakti; Ahmad Hamid
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/2wpp7p81

This study aims to analyze Digital Transformation Strategy and Green Technology Adoption in creating Sustainable Competitive Advantage in the manufacturing sector. Amidst global market pressures and increasingly stringent environmental regulations, companies are required to evolve their technology in line with sustainability principles. Using a quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis method, this study examines the relationship between digitalization, green technology, and organizational competitiveness.The results of the hypothesis testing demonstrate that Digital Transformation has a positive and significant impact on Competitive Advantage (0.342), with the integration of Big Data Analytics and automation key to reducing operational inefficiencies. Further findings indicate that Green Technology Adoption is a stronger predictor of Competitive Advantage (0.458). This confirms that the market currently places a higher value on companies with a green brand image and the ability to implement cost efficiencies through zero-waste strategies. The most significant finding in this study is the influence of Digital Transformation on Green Tech Adoption, which recorded the highest coefficient of 0.512. This result confirms the Twin Transition concept, where digitalization functions as an intelligent infrastructure (such as IoT and Digital Twin) that enables the precise implementation of green technology.The study concludes that sustainable competitive advantage cannot be achieved through digitalization alone, but rather through strategic synergy between digital efficiency and a commitment to environmental sustainability. This synergy is the primary capital for companies to remain competitive in modern industrial competition.

TRANSFORMASI STRATEGI PEMASARAN DIGITAL DALAM PEMASARAN PERUMAHAN DENGAN METODE PESAN BANGUN DI KOTA KENDARI: TRANSFORMASI STRATEGI PEMASARAN DIGITAL. Eko Marsolisdiono; Silfani Arfita Utami Arfah; Aksan
JAMB:Journal of Digital Business and Management Vol. 1 No. 001 (2026): JAMB:Journal Of Digital Business And Management
Publisher : LPPM AMBKENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0000/j1yq8515

This study aims to analyze the transformation of digital marketing strategies in housing marketing using the Pesan Bangun method in Kendari City. Rapid population growth and the shift in consumer behavior toward the digital era require housing developers to adapt more innovative marketing communication strategies. The research method used was descriptive qualitative, with data collection techniques through field observation, documentation, and in-depth interviews with developers and resident informants at BTN Griya Permata Hijau and BTN Anduonohu Permai. The results show that the transformation of digital housing marketing strategies through social media ecosystems such as Facebook, Instagram, and TikTok, as well as the use of WhatsApp Business, has changed the paradigm of conventional property marketing in Kendari City. Digital platforms serve not only as promotional tools but also as crucial instruments in building transparency and trust among tech-savvy consumers. Through 3D content visualization and daily vlogs of construction progress, developers have successfully addressed the emotional needs of young families for customizable housing from the planning stage. Field findings confirm that virtual consumer involvement in the design process provides significant added value compared to ready-to-move-in units (ready-stock). The study's conclusions emphasize that integrating sophisticated digital marketing strategies with the flexibility of the Pesan Bangun method is key to winning market loyalty. This synergy simplifies administrative processes through digital document verification and accelerates sales conversion through BTN's transparent mortgage financing scheme. The Segmenting, Targeting, and Positioning (STP) strategy, enhanced by digital data analytics, has proven to be able to create a sustainable competitive advantage for developers amidst the intense competition in the local housing industry.

Shariah Governance and Cooperative Business Sustainability: A Systematic Literature Review (2016–2026) Ahmad Hamid; Aksan; Wiwin Sultraeni; Amrullah; Ria Rezky Amalia
International Journal of Management, Economic and Accounting Vol. 4 No. 5 (2026): October 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i5.839

Islamic cooperatives combine member ownership with obligations to uphold justice, transparency, and mutual assistance. Yet evidence on how Shariah governance supports their sustainability remains dispersed across finance, management, and cooperative studies. This systematic review critically examines governance arrangements, the organizational processes connecting them to sustainability, and the conditions under which these relationships operate. The source manuscript reports a systematic search across Scopus, Web of Science, ScienceDirect, SpringerLink, and Google Scholar and a final sample of 44 studies within a review scope of 2016–2026. A narrative thematic synthesis organizes the evidence into governance structures, sustainability and member welfare, compliance and risk management, and digital transformation and financial literacy. The studies suggest that supervisory bodies contribute through their interaction with managerial competence, member participation, internal controls, and knowledge management. Reported benefits include savings mobilization, member satisfaction, compliance readiness, and operational efficiency, although heterogeneous designs and measures limit causal interpretation. Environmental outcomes receive less direct attention. We develop an interpretive framework in which formal oversight, shared ethical commitments, and organizational capabilities jointly support cooperative sustainability. Its proposed pathways require further testing through longitudinal and comparative research. The reported search chronology and publication counts require reconciliation before the review can be considered fully reproducible.

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